- The special VAT mechanism authorization for imports is issued in duplicate by customs office heads, with copies distributed to relevant authorities and rejected applications can be appealed within 30 days
- Authorization holders must file monthly VAT declarations, designate responsible persons, maintain electronic records, notify changes within 3 days, and ensure proper VAT payments
- Authorizations can be modified or revoked upon request, non compliance, or changed conditions, with new applications possible after remedying issues
- Non payment of VAT by deadlines triggers guarantee enforcement while errors can be corrected through declarations filed within 3 years of original due dates
- Customs offices monitor compliance through annual condition checks, quarterly guarantee reviews, and periodic audits with declaration forms specified in AVR Order 2618/2025
Source: teaha.ro
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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